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    Subject Notes Illustration
    Subject Notes Illustration
    Course Code: BUSA211351 Topics

    Cost and Management Accounting

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    51
    Total Topics
    0
    Completed
    51
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    2
    Units / Chapters
    Chap 1:

    General Topics

    0/5 done5 topics
    01
    Cost Accounting Concepts and Objectives
    02
    Definition, Concept and Scope of Cost Accounting
    03
    Cost Elements
    04
    Nature and Objective of Cost Accounting
    05
    The Cost Department
    Chap 1:

    Costs

    0/46 done46 topics
    06
    Concepts, Uses and Classification
    07
    Product and Period Cost
    08
    Direct and Indirect Cost
    09
    Fixed and Variable Cost
    10
    Mixed Cost
    11
    Sunk Cost
    12
    Joint Cost and By-Product Cost
    13
    Opportunity Cost
    14
    Flow of Costs in a Manufacturing Enterprise
    15
    Statement of Cost of Goods Manufactured and Sold Statement
    16
    Adjustment for Variance
    17
    Cost of Goods Sold
    18
    Net Profit/Net Loss
    19
    Entire Production
    20
    Job Order Costing
    21
    Cost Summary
    22
    Cost Accumulation Procedures
    23
    Cost Volume Profit Analysis
    24
    Break-even Analysis
    25
    Planning and Control of Materials
    26
    Procedure for Material Procurement and Use
    27
    Material Costing Methods
    28
    Perpetual and Periodic Accounting System
    29
    Inventory Valuation at Cost or Market
    30
    Procedure for Spoiled, Scrap and Defective Work
    31
    Economic Order Quantity (EOQ)
    32
    Inventory Level and Reserve Stocks
    33
    Valuation of Inventory
    34
    Planning Materials Requirement
    35
    Materials Control
    36
    Process Costing
    37
    Cost of Production Report
    38
    First in First Out (FIFO)
    39
    Last in First Out (LIFO)
    40
    Weighted Average
    41
    Planning and Control of Labor
    42
    Productivity and Labor Costs
    43
    Incentive Wage Plans
    44
    Factory Overhead
    45
    Procedure of Factory Overheads Including Apportionment
    46
    Applied and Actual Factory Overhead
    47
    Under Applied Factory Overhead
    48
    Overtime Plans
    49
    Bonus Payments
    50
    Vacation Pay and Guaranteed Annual Wage Plans
    51
    Apprenticeship and Training Programs

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